QR code with embedded IRN enables electronic production for verification in lieu of physical tax invoices. The amendment requires a Quick Response code embedding the Invoice Reference Number (IRN) for invoices issued in the prescribed electronic manner and authorises the Commissioner, on Council recommendation, to notify exemptions from that invoicing requirement for specified persons or classes under conditions. It further substitutes the verification provision to permit production of the QR code with embedded IRN electronically to the proper officer in lieu of the physical tax invoice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
QR code with embedded IRN enables electronic production for verification in lieu of physical tax invoices.
The amendment requires a Quick Response code embedding the Invoice Reference Number (IRN) for invoices issued in the prescribed electronic manner and authorises the Commissioner, on Council recommendation, to notify exemptions from that invoicing requirement for specified persons or classes under conditions. It further substitutes the verification provision to permit production of the QR code with embedded IRN electronically to the proper officer in lieu of the physical tax invoice.
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